ACCT 406 Principles of Forensic Accounting

This course will explore the principles of forensic accounting and fraud investigation. Topics include defining fraud, the importance of data analysis and technology, identifying types of fraud, reviewing relevant criminal and civil law relating to the prosecution of fraud, and developing an understanding of fraud investigation techniques.

For information regarding prerequisites for this course, please refer to the Academic Course Catalog.

Course Guide

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Accountants who practice in both public and private sectors have a fiduciary responsibility to ensure the accuracy of organizations’ financial statements. Accounting students need to have the  knowledge of recognizing fraudulent activities and fighting frauds through fraud prevention and investigation in accounting settings. Forensic accounting is one of the exciting career paths for accounting students. Forensic accountants use their accounting knowledge combined with fraud investigative skills to fight fraud. The knowledge gained through forensic accounting, such as interviewing, document examination, public records and other technology tools, will make an accounting student a better consultant, auditor, tax professional, or a better accounting manager.


Textbook readings and presentations

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Course Requirements Checklist

After reading the Course Syllabus and Student Expectations, the student will complete the related checklist found in the Course Overview.

Discussions (4)

Discussions are collaborative learning experiences. Therefore, the student will participate in 4 Discussions. In each discussion, the student will submit a thread directly addressing the prompt in 400–500 words. In addition, the student will submit a meaningful reply to the thread of at least 2 classmates. The replies must be 275–300 words. All Discussion posts must adhere to current APA format.

MindTap eBook Read Assignments (18)

The student will complete 18 eBook reading assignments in MindTap. These assignments involve reading the assigned chapter, and answering questions regarding the concepts covered in the assigned readings.

Homework Quizzes (8)

In every module: week, the student will be assigned homework quizzes to complete in Canvas. Those quizzes cover chapter(s) assigned in the module: week. All quizzes are open-book and open-notes.

Mid-term and Final Quizzes (2)

There will be 1 mid-term quiz and 1 final quiz in this course completed in Canvas. The mid-term quiz covers modules 1-4. And the final quiz covers modules 5-8. Each quiz will be based on the textbook readings and contain multiple-choice questions. All quizzes are open-book and open-notes.

Real World or Hypothetical Case Study Project Assignments (3)

The student will submit three (3) real world or hypothetical case studies. Each case study consists of three (3) real world or hypothetical cases. Students must analyze the data using the fraud detection methods learned in this course, and identify if a fraud has occurred or how to prevent the fraud.


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